For the identification of legal entities in relation to the local tax authority, the Certificate of Fiscal Registration (the document by which the fiscal registration code/unique registration code is individualized) is attached electronically. For conformity with the original, each document will be electronically signed with a qualified electronic signature.*

For the representation of taxpayers in relation to the local tax authority, the following documents are attached electronically: the power of attorney and the identity document of the authorized person. The power of attorney will be electronically signed with a qualified electronic signature by the administrator/legal representative of the legal entity. For conformity with the original, the identity document of the authorized person will be electronically signed with a qualified electronic signature by the authorized person.*

For the registration of a means of transport in the fiscal records, the following supporting documents are attached electronically, as appropriate: - The acquisition document of the means of transport, which may be, as the case may be: - Invoice / Sale-purchase contract / Exchange contract / Donation act / Giving in payment act / Award act / Court decision, final and irrevocable/final and enforceable, etc. - In the case of mergers/divisions, the documents are: The merger/division project, the Decision of the General Assembly or the Board of Directors, respectively the Directorate, approving the operation, documents prepared for each company individually, the goods handover-receipt protocol, the decision pronounced in a public session, ordering the registration in the Trade Register of the above-mentioned changes, the Registration certificate for mentions, as the case may be - Deregistration certificate - documents submitted/issued to/by the National Trade Register Office, concerning the merger/division; - In the case of a legal entity whose object of activity is the trade/production of means of transport, for second-hand vehicles, registered as inventory and not used for its own benefit, not registered, the acquisition document is accompanied by an Accounting Note with certain date, reflecting the transfer from account 371 - goods to account 213 - Technical installations, means of transport, animals, and plantations, the means of transport having the body/engine series mentioned, thus, the date of the entry in the accounting records of the operation represents the reference date for fiscal registration; - In the case of means of transport that are the subject of financial leasing contracts: The financial leasing contract and/or novation/assignment contract/Proof of recovery and termination request, accompanied by the handover report or any other similar document, in the case of taxpayers who are tenants; - The vehicle identity card; - Tax attestation certificate issued prior to the transfer in the name of the seller/former user by the specialized department of the competent local public administration authority, except for means of transport acquired from abroad. In the case of transfer of ownership, using as appropriate, the TRANSFER-ACQUISITION CONTRACT, MODEL 2016 ITL-054, the visa applied in the upper right corner represents the equivalent of the TAX ATTESTATION CERTIFICATE (according to ORDER 1069/1578/114 of 28.07.2016)! - Customs document, issued by the Romanian Customs Authority, for the means of transport, if it is acquired from countries other than the member states of the European Union; - Certificate issued by the Romanian Car Registry Autonomous Administration, attesting the suspension system in the case of means of transport with a total authorized mass of over 12 tons; - Document issued by the Romanian Naval Authority, indicating the technical characteristics of the means of water transport; - Registration form - AS APPROPRIATE; - In case of registration of means of transport in the administrative-territorial area of the locality/sector where the work point is located, (provided that it falls under the provisions of art. 82 - Fiscal Procedure Code, i.e., holds a CIF issued for the work point), the Decision of the associates/the sole associate/Self-declaration, mentioning the means of transport identified by body/engine serial number, the reference/certain date with which they will be registered in the administrative-territorial area of the locality/sector where the work point assigned the CIF is located, the supporting documents (invoice/residual invoice/s.p.c./etc.), Tax attestation certificate, are also submitted; Continuity in taxation and documents is mandatory if the asset was previously registered/recorded with the police/fiscal authority, before being declared at the work point. For compliance with the original, each document will be electronically signed with a qualified electronic signature.*

For the registration of a means of transport in the fiscal records, the following form must be completed and electronically signed with a qualified electronic signature: - Fiscal declaration for determining the tax/fee on means of transport owned by individuals/legal entities - model 2016 ITL 005*

For the registration of a freight transport vehicle with a total authorized mass of over 12 tons in the fiscal records, the following form must be completed and electronically signed with a qualified electronic signature: - Fiscal declaration for the establishment of the tax on freight transport vehicles with a total authorized mass of over 12 tons owned by individuals/legal entities - model 2016 ITL 006*

For the registration of a water transport vehicle in the fiscal records, the following form must be filled in and electronically signed with a qualified electronic signature: -Tax declaration for determining the tax/fee on water transport vehicles owned by natural/legal persons model 2016 ITL 007*